{"data":{"id":"us-il/35-ilcs-173-5-45","jurisdiction":"us-il","citation":"35 ILCS 173/5-45","heading":"Multistate exemption.","body":"To prevent actual multi-state taxation of the privilege that is subject to taxation under this Law, any purchaser, upon proof that purchaser has paid a tax in another state on such event, shall be allowed a credit against the tax imposed by this Law, to the extent of the amount of the tax properly due and paid in the other state.","path":["CHAPTER 35 REVENUE","Gas Use Tax Law."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=2455\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"eb9070fc90a931eb1f84176e4652ed01f881354fe25cd000779bd2c2b591160d","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-173-5-40","next":"us-il/35-ilcs-173-5-50"},"notice":"GroundRules: Original legal text. Not legal advice."}